76-8-407. Refusing to give accurate tax assessment information.
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/ut/title-76/chapter-8/76-8-407A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/1/2024
76-8-407. Refusing to give accurate tax assessment information.
(1)Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2)An actor commits refusing to give accurate tax assessment information if the actor:
(a)unlawfully refuses, upon demand, to give to a county assessor or deputy county assessor a list of the actor's property subject to taxation, or to swear to such list; or
(b)gives a false name, or fraudulently refuses to give the actor's true name when demanded by the county assessor or deputy county assessor in the discharge of the assessor's official duties.
(3)A violation of Subsection
(2)is a class B misdemeanor.
Amended by Chapter 96 , 2024 General Session